Section 29(xxiii) in Punjab General Sales Tax Rules, 1949
(xxiii)[] [Clause (xxii) added by GSR 79/P.A.46/48/S.27/Amd(38)/81 dated 10.9.1981.] The sale of foodgrains by the Food Corporation of India to the Central Government for supply to the State of Punjab under the National Rural Employment Programme previously known as Food for Work Programme free of cost;
